33.   General Penalties.

(1)    Any person who fails to furnish a return within the due date shall pay a penalty of five thousand rupees.

(2)    Any person who --

(a)    fails to issue an invoice when required under this Act;

(b)    unauthorisedly issues an invoice in which an amount of tax is specified;

(c)    fails to notify the changes of material nature in the particulars of registration or taxable activity;

(cc)  fails to deposit the amount of tax due or any part thereof in the time or manner laid down under this Act or rules or orders made thereunder;

(d)    repeats erroneous calculations in the return during a year whereby amount of tax less than the actual tax due is paid,

shall pay a penalty of ten thousand rupees or five per cent of the amount of the tax involved, whichever is higher:

Provided that no penalty shall be imposed when any miscalculation is made for the first time during a year.

(3)    Any person who --

(a)    is required to apply for registration or enrollment under this Act fails to make an application within the specified period; or

(b)    fails to maintain records required under this Act or the rules made thereunder,

shall pay penalty of twenty thousand rupees or ten percent of the amount of tax involved, whichever is higher.

(4)    Any person who --

(a)    submits a false or forged document to any officer of Sales Tax;

(b)    destroys, alters, mutilates or falsifies the records;

(c)    knowingly or fraudulently makes false statement, false declaration, false representation, false personification, gives any false information or issues or uses a document which is forged or false.

(d)    denies or obstructs the access of an authorised officer to business premises, registered office or to any other place where records are kept;

(e)    otherwise obstructs the authorised officer in the performance of his official duties; or

(f)    commits, causes to commit or attempts to commit the tax fraud,

shall pay a penalty of fifty thousand rupees or fifty percent of the amount of tax involved, whichever is higher.

(5)    Any person who causes or attempt to commit or abets the commission of any of the acts specified in the preceding sub-sections shall pay the penalties specified herein.

(6)    Where any of the acts specified in sub-sections (3) & (4) of this section is committed by a corporate body or an association of persons, whether incorporated or not, the Chief Executive of that body shall pay a penalty of fifty thousand rupees, in addition to other Penalties adjudged against him under any other provisions of this Act.

(7)    Any person who contraverses any of the provision of this Act for which no penalty has, specifically, been provided in this Act, shall pay a penalty of five thousand rupees or five percent of the amount of tax involved, whichever it higher.